1.Article 15 of the Income Tax Act stipulates that the income of married couple must be filed jointly without exceptions. However, the tax due on the spouse’s salary may be chosen to be calculated separately. In the case of husband and wife living in different areas, either the husband or the wife can be the taxpayer and file the income tax return jointly at his/her district National Taxation Bureau.

2.For any non-resident having ROC source income and whose spouse is a resident of the ROC, the non-resident may choose to file income tax return jointly with the spouse or file his/her own income at the tax rate of non-ROC residents. If the non-resident chooses to file separately, his or her income should not be included in the consolidated income of the resident spouse. Also, the tax withheld and the tax due paid by non-ROC resident cannot be credited by the resident spouse and no exemption and deduction can be claimed when calculating the resident spouse’s tax due.

3.In the case that a couple marries or divorces during the interim of the year, they may choose to file income tax returns separately only for that related fiscal year. Presentation of a certificate of marriage or divorce is required at the time of filing. Further, double claim is not permitted, the couple should determine which party may claim related dependent’s exemption(s); otherwise, such exemptions should be claimed by the person who actually provides financial support.